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2017 (1) TMI 84 - AT - Central ExciseEvasion of duty - Clandestine removal - Held that: - in the case of Continental Cement Company Vs. Union of India [2014 (9) TMI 243 - ALLAHABAD HIGH COURT] that clinching evidence is required of purchase of raw material, use of extra electricity, sale of final products, clandestine removal transportation, payment, realization of sale proceeds, mode and flow back of funds. Further, the court has held that clandestine clearance is a serious charge and demand cannot be confirmed based on presumptions and assumptions. We are of view that Hon’ble Allahabad High Court will be applicable here. In the absence of any suitable evidence, we find that the demand of excise duty cannot be sustained - Appeal allowed.
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